The VAT administration recently published a circular [1] limiting the application of the VAT exemption for international freight transport. In order to benefit from the exemption, (1) not only must a direct link be demonstrated with the goods intended for export, but (2) from now on, the recipient of the transport service must also be taken into account. After all, the service will only be applicable if the transport has been performed for the ‘sender’ or ‘recipient’ of the goods. The exemption will no longer apply to subcontracted transport services.
Source Grant Thornton
Latest Posts in "Belgium"
- Belgium’s VAT Reforms: Reduced Rates for Renovations, Ecofriendly Heating, and Art Purchases
- Belgium Postpones VAT Modernization Indefinitely; Transitional Measures Extended Until Further Notice
- Belgium Delays New VAT Chain Implementation, Extends Transitional Period Indefinitely
- Belgium’s B2B E-Invoicing Framework in Preparation for 2026
- Indefinite Postponement of VAT Chain Modernization in Belgium: Key Transitional Measures Extended
